PURPOSE: This rule clarifies the auxiliary equipment exemption in section 142.581, RSMo. (1) Permitted users required to pay the special fuel tax must keep all records required by section 142.482, RSMo available for inspection by representatives of the Department of Revenue. (2) Accurate records must be kept regardless of the method used. Records must include, at a minimum: vehicle type, vehicle identification number, use of vehicle, total miles traveled and Missouri miles, if different from the total miles, total fuel purchases and fuel consumption.

AUTHORITY: sections 142.581 and 142.621, RSMo 1986. Original rule filed Nov. 1, 1985, effective Jan. 26, 1986.